Code of Alabama

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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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11-61A-23
Section 11-61A-23 Examination and audit of the records. (a) At least once every 12 months after
the date an authority is created pursuant to this chapter, the municipality shall appoint
an expert accountant who shall make an examination and audit of the records, books, and accounts
of the authority and shall make a report of the audit in writing to the municipality and the
authority. The accountant's compensation shall be payable out of the funds of the authority.
(b) The records of the authority shall constitute public records. Every citizen shall have
the right to inspect the records. The officer having custody of the records shall be obligated
to furnish to any citizen a certified copy of any record on the citizen's demand and payment
to the authority of the same fee as is payable to the judge of probate of the county for furnishing
certified copies of records of the probate court. (Acts 1994, No. 94-254, p. 470, §23.)...

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2-8-323
Section 2-8-323 Certified association - Audit. A certified association receiving and disbursing
funds, following the close of its fiscal year every two years, shall cause an audit of its
books and accounts for the two-year period to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other related information, and a copy
of the auditor's report shall be forwarded to the board for inspection and review. The Department
of Examiners of Public Accounts may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for examination and audits
of agencies and departments of the state. Any examination or audit required by this section
shall be open to public inspection. Within 90 days following the close of a certified association's
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
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2-8-363
Section 2-8-363 Certified association - Audit. A certified association receiving and disbursing
funds, following the close of its fiscal year every two years, shall cause an audit of its
books and accounts for the two-year period to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other related information, and a copy
of the auditor's report shall be forwarded to the board for inspection and review. The Department
of Examiners of Public Accounts may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for the examination and audits
of agencies and departments of the state. Any examination or audit required by this section
shall be open to public inspection. Within 90 days following the close of a certified association
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
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41-5A-12
Section 41-5A-12 Periodic examinations and audits of state and county offices, departments,
boards, etc. (a)(1) The books, records, vouchers, and accounts of every state and county office,
officer, bureau, board, commission, corporation, institution, department, and agency shall
be examined and audited at least once every two years and more frequently if deemed necessary
by the chief examiner. (2) The books, records, vouchers, and accounts of any state and county
office, officer, bureau, board, commission, corporation, institution, department, and agency
shall be examined and audited upon a request by the Legislative Committee on Public Accounts.
Notwithstanding any other law to the contrary, the books, records, vouchers, and accounts
of municipal boards of education or any state entity holding assets within or outside this
state or within or outside the State Treasury may be examined and audited upon request of
the committee. (b) Examinations and audits required under this chapter...
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45-37A-56.43
Section 45-37A-56.43 Audit; inspection of records. (a) At least once every 12 months subsequent
to the date whereon an authority is created hereunder, the city shall appoint an expert accountant
who shall make an examination and audit of the records, books, and accounts of the authority
and shall make a report in writing to the city and the authority as to his or her examination
and audit. The accountant's compensation shall be payable out of the funds of the authority.
(b) The records of the authority shall constitute public records. Every citizen shall have
the right to inspect such records. The officer having custody of such records shall be obligated
to furnish to any citizen a certified copy of any such record on the citizen's demand and
payment to the authority of the same fee as is payable to the judge of probate of the county
for furnishing certified copies of records of the probate court. (Acts 1971, No. 2079, p.
3335, §24.)...
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41-10-66
Section 41-10-66 Annual audit of books and accounts of authority; disposition of reports thereof.
At least once every 12 months subsequent to the formation of the authority, the authority
shall appoint and employ a certified public accountant who shall make an examination in detail
of all books and accounts of the authority since the preceding examination and make a full
report thereof in writing to be submitted to the authority and spread upon its minute book
at the first meeting of the board after the receipt of said report. A copy of each such report
shall be retained in the principal office of the authority and made available at reasonable
hours to any holder of any bond of the authority upon request. A copy of each such report
shall also be delivered by the authority to the State Treasurer within 30 days after its receipt
by the authority. (Acts 1973, No. 1210, p. 2032, §16.)...
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41-4-50
Section 41-4-50 Established; functions and duties. There shall be in the Department of Finance
the division of control and accounts. The functions and duties of the division of control
and accounts shall be as follows: (1) To keep all books, records and accounts relating to
the finances of the state government (including the budget accounts) which are authorized
or required to be kept by the Department of Finance, in accordance with recognized standards
of public accounting and in such a manner as at all times to reveal the true financial status
of the state government and of each special fund and account in the State Treasury. (2) To
control and make records of all payments into and out of the State Treasury and each special
fund and account therein. (3) To audit currently all receipts and receivables. (4) To preaudit
and determine the correctness and legality of every claim and account submitted for the issuance
of a warrant and to determine that funds have been appropriated and...
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34-9-42
Section 34-9-42 Bond of secretary-treasurer of board; annual report and audit; national affiliation.
The secretary-treasurer of the board shall give bond in such sum as may be prescribed by the
board, conditioned to faithfully and honestly discharge the duties of the office according
to law, which bond shall be made payable to the Board of Dental Examiners of Alabama and held
in the custody of the president of the board. The secretary-treasurer of the board shall compile
an annual report which shall contain an itemized statement of all money received and disbursed
and a summary of the official acts of the board during the preceding year, and the report
shall have attached thereto a certified report and audit made by a certified public accountant
of the State of Alabama. A copy of the report and audit shall be filed of record in the office
of the Department of Finance of the State of Alabama, and a copy shall be retained by the
secretary-treasurer to be rendered upon request, to the...
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9-2-107
Section 9-2-107 State Park Revolving Fund. In addition to the State Park Fund established by
Section 9-2-106, there is also hereby created and established a fund to be known as the State
Park Revolving Fund, which fund shall be constituted from all moneys received for admissions
charged or rentals, sales of goods or services and such other miscellaneous charges collected
by the Department of Conservation and Natural Resources in the operation of its state parks,
monuments, historical sites and other facilities. The Commissioner of Conservation and Natural
Resources, with the approval of the state Department of Finance, is authorized and empowered
to provide for and open an account or accounts at any state or federal bank whose deposits
are insured within the State of Alabama for the purpose of providing a depository or depositories
for said revolving fund. The Commissioner of Conservation and Natural Resources is further
authorized and empowered to draw on or make expenditures from...
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